gifts of personal papers

gifts of personal papers

Forum topic posted in Forum on 18 September 2009| comments
audience: | last updated: 18 September 2009
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Joined: 05/06/1999
Points: 30
Can anyone point me to a discussion of gifts of personal papers?

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Joined: 08/18/2010
Points: 45
No Deduction for Personal Papers
Kathleen, I worked at the Newberry Library, and we received donations of personal papers from authors and historians. If the donation comes from the author, then the value of the donation is limited to the cost of materials it took to create the papers (paper, ink, binding, etc.). They are treated just like a donation of a piece of artwork by the artist who created it. If the personal papers come from someone other than the author, they may have a value as determined by an appraiser.
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